- (1.) The petitioner challenges the order passed by the Haryana Tax Tribunal on April 28, 2010 (annexure P6) and the order in review dated June 17, 2011 (annexure P8) whereby the review petition for the review of the earlier order dated April 28, 2010, was dismissed. The assessing officer framed assessment under the Haryana General Sales Tax Act, 1973 (in short, "the Act") and the Central Sales Tax Act, 1956 (in short, "the CST Act") on April 10, 2002. The appeal against the said order, at the instance of the assessee, was accepted and the matter was remanded to the assessing officer for re-determination of the issues vide order dated August 2, 2006.
(2.) On remand, the assessing officer, Gurgaon, framed assessment on March 28, 2007, imposing penalty of Rs. 1,030 under section 46 of the Act but allowed the other contentions of the writ petitioner. The revisional authority, i.e., Deputy Excise and Taxation Commissioner took up the matter suo motu in respect of the order passed by the assessing officer on March 28, 2007. The revisional authority set aside the said order of the assessing officer by verbatim reproducing the order dated April 10, 2002 passed by the said officer in its revisional order dated January 14, 2008.
(3.) Aggrieved against the order passed by the revisional authority, the petitioner filed an appeal before the Haryana Tax Tribunal which has since been accepted on April 28, 2010 and the matter remanded to the revisional authority by observing as under : In these circumstances, we remand the case to the revisional authority for looking into the matter afresh and passing the judgment after application of mind and if he feels that some prejudice has been caused to the Revenue and there are illegalities and improprieties on the basis of order, he may remand the case to the Assessing Authority afresh after pointing out the illegalities in the order. Appeal is disposed of accordingly.";